Faculty of Management, Multimedia University, Persiaran Multimedia, Cyberjaya, Selangor, 63100, Malaysia.
Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur, 50603, Malaysia.
F1000Res. 2021 Nov 9;10:1133. doi: 10.12688/f1000research.73206.2. eCollection 2021.
Data analytics can support the external auditors' judgements. However, little is known about the external auditors' data analytics competency. Likewise, role of religiosity in enhancing the external auditors' performance is also inadequately investigated. This study examined: 1) the effects of data analytics competency on the external auditors' performance, and 2) the moderating effects of religiosity on data analytics competency and external auditors' performance relationship. Survey was conducted on 201 external auditors. Data analytics competency dimensions, namely, personal capabilities, professional expertise, technical skills, technologies and tools expertise were examined. Religiosity was measured by level and dimension (faith, virtue and optional). - Data analytics competency (personal capabilities) has a significant positive effect on the Muslim external auditors' performance, whereas data analytics competency (technologies and tools expertise) has a significant positive affect on the non-Muslim external auditors' performance. Level of religiosity has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and Muslim external auditors' performance. Nonetheless, level of religiosity does not moderate the relationship between data analytics competency and the performance of non-Muslim external auditors. Religiosity (virtue) has significant moderating effect on the relationship between data analytics competency (personal capabilities) and Muslim external auditors' performance. Meanwhile, religiosity (faith) has a significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and non-Muslim external auditors' performance. - This study demonstrates that data analytics competency and religiosity can influence the external auditors' performance.
数据分析可以支持外部审计师的判断。然而，对于外部审计师的数据分析能力知之甚少。同样，宗教信仰在提高外部审计师绩效方面的作用也没有得到充分的研究。本研究考察了：1）数据分析能力对外部审计师绩效的影响，以及 2）宗教信仰对数据分析能力与外部审计师绩效关系的调节作用。对 201 名外部审计师进行了调查。考察了数据分析能力的维度，即个人能力、专业知识、技术技能、技术和工具专长。宗教信仰由水平和维度（信仰、美德和可选）来衡量。数据分析能力（个人能力）对穆斯林外部审计师的绩效有显著的正向影响，而数据分析能力（技术和工具专长）对非穆斯林外部审计师的绩效有显著的正向影响。宗教信仰水平对数据分析能力（技术和工具专长）与穆斯林外部审计师绩效之间的关系有显著的调节作用。然而，宗教信仰水平并不调节数据分析能力与非穆斯林外部审计师绩效之间的关系。宗教信仰（美德）对数据分析能力（个人能力）与穆斯林外部审计师绩效之间的关系有显著的调节作用。同时，宗教信仰（信仰）对数据分析能力（技术和工具专长）与非穆斯林外部审计师绩效之间的关系有显著的调节作用。本研究表明，数据分析能力和宗教信仰可以影响外部审计师的绩效。
